Refund of VAT Paid on Goods and Services Connected with Expo 2020 Dubai

In accordance with the Cabinet Decision No. 1 of 2020 on the 'Refund of Value Added Tax Paid on Goods and Services Connected with Expo 2020 Dubai', the Offices of the Official Participants of the Expo 2020 are able to claim a refund of VAT incurred by them on the import or supply of certain Goods and Services

Official Participants of Expo 2020 will be incurring VAT on Goods and Services connected to the Expo 2020 as per normal UAE VAT rules. In certain situations, the Offices of the Official Participants are eligible to recover VAT on certain Goods and Services which were imported or acquired. The application to recover VAT incurred can be made by one of the following methods: · Where the Official Participant is not registered for UAE VAT, the refund applications can be made through the Bureau by submitting a special refund application to the Bureau. · Where the Official Participant is registered for VAT, it may reclaim VAT via its UAE VAT return.

The Offices of the Official Participants are able to reclaim VAT incurred on the import and acquisition of the following five categories of Goods or Services without the need to use them for making taxable supplies:

A. VAT incurred by the Official Participant on Goods and Services in direct connection with the construction, installation, alteration, decoration and dismantlement of their exhibition space;

B. VAT incurred by the Official Participant on Goods and Services in direct connection with the works and activities of organizing and operating the Official Participant's exhibition space and any presentations and events within the Expo 2020 site;

C. VAT incurred by the Official Participant on Goods and Services relating to the actual operations of the Official Participant, provided that the value of each Good or Service for which the Office of the Official Participant makes a claim is not less than AED 200;

D. VAT incurred by the Official Participant in connection with all operations, services and activities provided for the purpose of participation in Expo 2020 Dubai, whether located within or outside the boundaries of the Expo 2020 Dubai site; and

E. VAT incurred on import of Goods for personal use of the Official Participant's Section Commissioner-General, Section Staff and the Beneficiaries.

It should be noted that in order to be eligible to reclaim VAT on expenses under categories A and/or B (or expenses which relate to multiple categories including A or B), the Official Participant must be in possession of a Certificate of Entitlement issued by the Bureau. Where expenses do not relate to categories A and B, and are covered by categories C, D or E, then a Certificate of Entitlement is not required to apply for a refund.